Updated summaries of employer requirements included in the Affordable Care Act are available for ABC members in reference documents provided by Washington Council Ernst & Young. The documents are available in the Health Care Law Employer Toolkit (login required) on ABC’s website. The Affordable Care Act: Summary of Employer Requirements document includes: An overview of coverage requirements; Exchange enrollment; Employer mandate; Employer information reporting requirements; and Communication with employees and Exchanges. The Affordable Care Act: What Small Businesses Need to Know document includes: An overview of coverage requirements; Key definitions for employers; Considerations for small businesses; and Communication with employees and Exchanges. ABC members should remember the summary documents are meant for educational purposes only and are not intended, and should not be relied upon, as tax or legal advice. Recipients of the documents should seek advice based on their particular circumstances from an independent tax adviser or legal counsel.